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testified that she provided over half the cost of maintaining her
household.
Earned Income Credit
Section 32(a)(1) allows an eligible individual an EIC
against the individual’s tax liability. An eligible individual
is any individual who either: (1) Has a “qualifying child” as
defined by section 32(c)(3)(A), or (2) has no qualifying child
and meets the requirements of section 32(c)(1)(A)(ii).
Briggsdaniels v. Commissioner, T.C. Memo. 2001-321.
A “qualifying child” includes a child who satisfies the
relationship test, has the same principal place of abode as the
taxpayer for more than one-half of the taxable year, and
satisfies the age requirements. Sec. 32(c)(3). We conclude that
petitioner’s children meet these requirements to entitle
petitioner to the EIC for a qualifying child.
Respondent argues that petitioner is not allowed the EIC,
however, because petitioner did not prove that she made the
income, specifically the $10,150 of self-employment income, to
support the claimed EIC.
We found petitioner’s testimony to be credible and
sufficient to establish that she earned $10,150 of self-
employment income through her nut picking to support the claimed
EIC. This testimony is corroborated by an invoice which reports
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